Defense and Confirmation Project Inc

Nonprofit profile at a glance

EIN
912172681
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Anaheim, CA, USA
Phone
7148215965
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Management & Technical Assistance
Affiliation
Christianity

Official website

Reported finances

Revenue
$961,185
Expenses
$879,406
Assets
$1,790,221
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • ABRAHAM T HO (DIRECTOR - PRESIDENT)
  • Christopher Wilde (DIRECTOR - Vice President)

Highest reported compensation

  • ABRAHAM T HO (DIRECTOR - PRESIDENT): $69,903 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide important services for the general public and the worldwide religious community - namely, providing objective research and analysis of various religious and secular teachings and practices.

What it reported doing in 2024

Defense and Confirmation Project (DCP) was organized exclusively for public benefit purposes and was created to benefit society at-large through the research of and the promotion, defense and confirmation of certain religious and societal teachings and practices that the corporation deems will result in the general edification of society. Audience reached by programs in 2024 was 104,866. Current year activities include: - Extensive research and analysis of religious and secular materials for use in DCP's purposes. - Analysis, comparison and contrast of various worldwide religious groups. - Drafting, publication and distribution of religious and secular materials. - Worldwide travel and coordination to promote religious and secular materials. - Produce and maintain websites and perform other internet activities to promote DCP's purposes.

Operating model

Revenue model
Donor-supported. 94% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 98% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 80
  • Accountability: 50
  • Sustainability: 62
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78%; rating input score 78
  • Program expense ratio: 83.7%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 64.3%; rating input score 64; 31st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 33.3%; rating input score 33; 10th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.5%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 2.04; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 7.9%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: -5.9% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -3.7% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 14.3% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 78% of revenue deployed · 83.7% of spending went to programs
  • Governance: 1 of 3 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $736K in reported program spending
  • Leadership: top reported pay $70K · 3 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Independent voting board scored 33/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Operating margin scored 58/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.